Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Discussions Forum
Home Forum Service Tax This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

Wrong address of premises on invoices, Service Tax

Issue Id: - 2503
Dated: 17-12-2010
By:- Paresh Angre

Wrong address of premises on invoices


  • Contents

Dear all,

What is the remedy if a party has mentioned an address on invoice which is its administrative office address and not the registered office address?

The admin office address and the registered office address come under the same jurisdiction.

The party has utilized the cenvat credit on the invoices bearing the admin office address.

can the assessing officer issue show cause notice for this reason?

Please send me the reference of provision if any regarding this issue.

Thanks in advance

Posts / Replies

Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 17-12-2010
By:- Mangesh Lokre

You may please approach to the Jurisdictional AC/DC of Central Excise & Customs, quoting the facts made an application.

You may take the Cenvat Credit after receiving the order from Jurisdictional AC/DC of Central Excise & Customs,

Qutoe the relevant case laws :

M/s Coromandel Fertilizers Ltd vs CCE (A) Vishakhapatanam-2009 (239)ELT 99 ( Tri-Banglore)

 

 


2 Dated: 17-12-2010
By:- rishi mohan

Sir,

Cenvat credit shall be taken and allowed only for the registered office address. It cannot be utilized on the non-registered address mentioned in the invoice.

In the above case as the administrative office and registered office are located in the same jurisdiction. An application revealing the facts shall be made to the jurisdictional officer as early as possible. After receiving the confirmation the cenvat credit shall be taken.


3 Dated: 17-12-2010
By:- manoj gupta

every other place , other than registed office, must be informed to local sales tax deptt as an additional place of business. So assesse is dealing from his admn office on behalf of registered office and accordingly he can claim cenvat credit on the invoices if name of the organisation is same on the invoice.

Regards.

Manoj Gupta.


Page: 1

Old Query - New Comments are closed.

Quick Updates:Latest Updates